PENERAPAN PERHITUNGAN PAJAK PENGHASILAN YOUTUBER DAN SELEBGRAM DARI HASIL ENDORSEMENT ORANG PRIBADI DI INDONESIA DENGAN NORMA PERHITUNGAN PENGHASILAN NETO

Septian, Andri (2023) PENERAPAN PERHITUNGAN PAJAK PENGHASILAN YOUTUBER DAN SELEBGRAM DARI HASIL ENDORSEMENT ORANG PRIBADI DI INDONESIA DENGAN NORMA PERHITUNGAN PENGHASILAN NETO. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

	Text PENDAHULUAN.pdf Download (1MB)
	Text BAB I.pdf Restricted to Repository staff only Download (544kB) | Request a copy
	Text BAB II.pdf Restricted to Repository staff only Download (357kB) | Request a copy
	Text BAB III.pdf Restricted to Repository staff only Download (305kB) | Request a copy
	Text BAB IV.pdf Restricted to Repository staff only Download (772kB) | Request a copy
	Text BAB V.pdf Download (174kB)
	Text BAB V.pdf Download (174kB)
	Text DAFTAR PUSTAKA.pdf Download (307kB)

Abstract

Implementation of Income Tax Calculation for Youtubers, Selebgrams from the
Endorsement Results of Individuals in Indonesia With the Norms of Calculation of Net
Income
x + 74 pages + 11 pictures + 5 tables + 2023 + 2 attachments
Keywords: Income Tax, Youtuber, Norm
The purpose of this research is to find out the application of income tax
calculations for Youtubers and Selebgrams from the Endorsement results of individuals
in Indonesia with the norms for calculating net income according to PER-17/PJ/2015.
The method used is descriptive qualitative which describes in detail the process of
applying income tax to the Net Income Calculation Norms imposed on Youtubers and
Celebgrams in Indonesia.
Based on the results of the study, it shows that the application of income tax for
Youtubers and Selebgrams uses Per-17/PJ2015, namely the Norm for Calculation of
Net Income which is caused by several factors, namely from the source of income, the
provider of income, and the time of receipt of income. In addition, the recognized net
income from Yotuber and Selebgram according to Per-17/PJ/2015 is 50% of gross
income
In general, it can be concluded that Youtubers and Selebgrams can use the tax
calculation method with the Net Income Calculation Norms in accordance with Per-
17/PJ/2015 which is caused by how Youtubers and Selebgrams earn erratic income

Actions (login required)

View Item